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Ca. Mohit Rajput

Latest Posts by Ca. Mohit Rajput

Exploring three accounting models under Service Concession Arrangements (SCAs)

June 25, 2023 1740 Views 0 comment Print

IFRIC 12 Service Concession Arrangements, for appropriate accounting of these arrangements. These models are: 1. Financial Asset Model 2. Intangible Asset Model 3. Mixed or Bifurcated Model

IFRIC 12 Accounting for Service Concession Arrangements

June 17, 2023 1926 Views 0 comment Print

Explore the accounting requirements for Service Concession Arrangements (SCAs) under IFRIC 12. Understand control criteria and three accounting models for operators.

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